Winfrey Designs had an unadjusted credit balance in its Allowance for Doubtful Accounts at December 31, 2023, of $2,800. Required: a. Prepare the adjusting entry assuming that Winfrey estimates uncollectible accounts based on an aging analysis as follows. Journal entry worksheet Note: Enter debits before credits. Journal entry worksheet Record the estimate for uncollectible accounts. Note: Enter debits before credits. b. During 2024 , credit sales were $1,705,000; sales discounts taken were $32,000; accounts receivable collected were $1,436,000; and accounts written off during the year totalled $34,000. Prepare the adjusting entry required on December 31,2024 , to estimate uncollectible receivables assuming it is based on the following aging analysis. Journal entry worksheet Note: Enter debits before credits. Journal entry worksheet Record the estimate for uncollectible accounts. Note: Enter debits before credits. c. Show how accounts receivable would appear on the December 31,2024 , balance sheet